Overview

3.0Credits

Upper-level reviewers have significant responsibilities for ensuring high quality audit engagements. Unfortunately, deficient audits have serious negative consequences for both the CPA firm and the profession as a whole. This module highlights the most important considerations for those with quality control responsibilities on audit engagements.

Objectives

Discuss how to avoid common peer review comments

Describe important quality control standards

Explain the importance of upper level workpapers reviews

Major Topics

Common peer review deficiencies

Important considerations of second-level and other upper-level reviewers